Gift transfer — Florida

Florida Electric Vehicle bill of sale for gift transfer

Complete your Florida electric vehicle bill of sale for a gift transfer transaction. Enter buyer and seller details, vehicle information, and generate a signed PDF in minutes.

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Reviewed against state DMV requirementsLast reviewed: March 20266 min readEditorial policy

What to know about gift transfer sales in Florida

If the vehicle's fair market value exceeds the annual gift tax exclusion ($18,000 for 2024 per IRS), the donor must file IRS Form 709 (United States Gift and Generation-Skipping Transfer Tax Return). The lifetime exemption ($13.61 million in 2024) typically means no tax is owed, but the form is still required. Some states require the word "gift" on the title or a separate gift affidavit to waive use tax.

What to include in your bill of sale

  • Full legal names and addresses for both buyer and seller.
  • Electric Vehicle make, model, year, VIN, and current mileage.
  • Agreed sale price, payment method, and transaction date.
  • Any gift transfer-specific disclosures required in Florida.

Seller guidance

If the vehicle's fair market value exceeds the annual gift tax exclusion ($18,000 for 2024 per IRS), the donor must file IRS Form 709 (United States Gift and Generation-Skipping Transfer Tax Return). The lifetime exemption ($13.61 million in 2024) typically means no tax is owed, but the form is still required. Some states require the word "gift" on the title or a separate gift affidavit to waive use tax.

Buyer guidance

You will likely owe use tax on the fair market value of the vehicle at registration unless your state exempts immediate family gifts. California, for example, exempts transfers between parents, children, spouses, and domestic partners. Check your state DMV for exemption eligibility.

Florida-Specific Note

Florida exempts immediate family gift transfers from the 6% sales tax under FL Statute § 212.08(4). Complete HSMV 82040 (Application for Certificate of Title). The donor must sign the title and indicate "gift" as the sale price. A gift affidavit may be required by the tax collector.

Legal considerations

Florida exempts immediate family gift transfers from the 6% sales tax under FL Statute § 212.08(4). Complete HSMV 82040 (Application for Certificate of Title). The donor must sign the title and indicate "gift" as the sale price. A gift affidavit may be required by the tax collector.

Florida Legal Requirements

Florida imposes no state gift tax and no state inheritance tax. For vehicle gift transfers, list the sale price as $0 or the actual FMV on the title application. Transfers between immediate family members (spouse, parent, child, sibling, grandparent, grandchild, stepparent, stepchild) are exempt from Florida’s 6% sales tax. A gift affidavit may be required by the local tax collector’s office.

Source: FL Stat. § 319.23

Checklist for this transaction

  • 1Establish fair market value (Kelley Blue Book or comparable)
  • 2Determine if IRS Form 709 filing is required (value >$18,000 in 2024)
  • 3Obtain state-specific gift affidavit or complete the gift section on the title
  • 4Confirm state sales/use tax exemption eligibility for family gifts
  • 5Notarize the bill of sale or gift affidavit if your state requires it
  • 6Complete HSMV 82040 (Application for Certificate of Title)
  • 7Write "gift" as the purchase price on the title assignment
  • 8Provide a gift affidavit to the county tax collector if requested

Need the printable workflow?

Use the main Florida electric vehicle bill of sale flow when you are ready to generate the completed document.

Open Florida Electric Vehicle bill of sale

Frequently asked questions

When should I use the gift transfer page?

Use this page when your electric vehicle sale in Florida fits a gift transfer scenario. It walks you through the specific disclosures and details that apply to this type of transaction.

Why does the gift transfer scenario have its own page?

Different sale scenarios — such as private party, dealer, or gifted transfers — have different documentation requirements. This page focuses on what buyers and sellers need for a gift transfer transaction specifically.

What should be included in this bill of sale?

Include the buyer and seller details, vehicle identifiers, sale price, date, signatures, and any notes specific to the gift transfer transaction.